Commonwealth Numbered Acts

FRINGE BENEFITS TAX ASSESSMENT ACT 1986 No. 39 of 1986 - SECT 89

89. (1) If an assessment is varied on a reference or appeal under this Part-

   (a)  the Commissioner shall-

        (i)    cause all necessary adjustments to be made; and

        (ii)   cause notice in writing of the varied assessment to be given to
               the employer;

   (b)  in a case where the variation of the assessment results in a reduction
        of tax-the amount by which the tax is so reduced shall be taken, for
        the purposes of section 93, never to have been payable;

   (c)  the amount of any tax not paid or underpaid as a result of the
        variation of the assessment is recoverable from the employer; and

   (d)  the Commissioner shall-

        (i)    refund the amount of any tax overpaid as a result of the
               variation of the assessment; or

        (ii)   apply the amount of any tax overpaid as a result of the
               variation of the assessment against any liability of the
               employer to the Commonwealth and refund any part of the amount
               that is not so applied.

(2) In sub-section (1), unless the contrary intention appears, "tax" includes
additional tax under section 93 or Part VIII.